要加强对外国企业预提所得税征管工作

• 作 者: 金实
• 机 构: 成都市税务局,
• 出 处: 涉外税务
• 发表日期: 1989年04期
• 关键词: 外国企业 预提所得税 所得税征管 代扣代缴 特许权使用费 外国企业所得税 预提 涉外税收 课征 税额

外国企业预提所得税是按照《中华人民共和国外国企业所得税法》第十一条规定,对在我国境内未设立机构的外国公司、企业和基地经济组织,而有来源于我国的股息、利息、租金、特许权使用费和其它所得而课征的所得税。对于这些来源于我国的所得,按照税法规定应由支付单位在每次支付的税额中代扣代缴外国企业预提所得税。

Withholding income tax on foreign enterprises is in accordance with the provisions of Article 11 of the “Law of the People’s Republic of China on Income Tax of Foreign Enterprises” on foreign companies, enterprises and al-Qaeda’s economic organizations that do not have an establishment in our country and dividends, interest and rents from our country , Royalties and other income tax levied. For these proceeds from our country, according to the provisions of the tax law, the paying unit shall withhold and pay the withholding income tax of the foreign enterprise on the amount of the tax paid each time.